摘要
本文旨在探讨中小企业内部审计存在的问题及其对策。首先，文章概述了内部审计的定义、特点及其在中小企业中的作用。随后，文章详细分析了中小企业内部审计面临的主要问题，包括内部审计机构设置不合理、内部审计制度不健全、内部审计人员素质不高以及内部审计技术手段落后等。针对这些问题，文章深入剖析了问题的成因，如资源投入不足、管理意识薄弱和人员素质不高等。在对策与建议部分，文章提出了加强内部审计机构建设、完善内部审计制度、提高内部审计人员素质以及引入先进审计技术等措施。具体而言，建议中小企业加大内部审计的资源投入，建立独立的内部审计机构，并明确其职责和权限；完善内部审计制度，确保审计活动的规范性和有效性；加强内部审计人员的培训和发展，提高其专业素质和技能水平；同时，积极引入先进的审计技术和方法，提高内部审计的效率和准确性。通过本文的研究，旨在帮助中小企业认识到内部审计的重要性，并为其加强内部审计提供有益的参考和建议，进而促进中小企业的健康发展。
关键词：中小企业；内部审计；问题；对策；制度建设；人员素质；审计技术
Abstract
This paper aims to discuss the problems existing in the internal audit of small and medium-sized enterprises and its countermeasures. First, the article Outlines the definition, characteristics and functions of internal audit in small and medium-sized enterprises. Then, the article analyzes the main problems faced by the internal audit of small and medium-sized enterprises in detail, including the unreasonable setting of internal audit institutions, the imperfect internal audit system, the low quality of internal audit personnel and the backward technical means of internal audit. In view of these problems, the article deeply analyzes the causes of the problems, such as insufficient resource investment, weak management consciousness and low quality of personnel. In the part of countermeasures and suggestions, the article puts forward measures such as strengthening the construction of internal audit institutions, perfecting internal audit system, improving the quality of internal audit personnel and introducing advanced audit technology. In particular, it is suggested that smes should increase their internal audit resources, establish independent internal audit institutions, and clarify their responsibilities and powers; Improve the internal audit system to ensure the standardization and effectiveness of audit activities; Strengthen the training and development of internal audit personnel to improve their professional quality and skill level; At the same time, we actively introduce advanced audit techniques and methods to improve the efficiency and accuracy of internal audit. The purpose of this study is to help small and medium-sized enterprises realize the importance of internal audit, and provide useful references and suggestions for them to strengthen internal audit, so as to promote the healthy development of small and medium-sized enterprises.
Keywords： Small and medium-sized enterprises; Internal audit; A question; Countermeasures; System construction; Personnel quality; Audit technique
目 录
摘要 I
Abstract II
一、绪论 1
（一）研究背景 1
（二）研究目的及意义 1
二、中小企业内部审计的概述 3
（一）内部审计的定义 3
（二）内部审计的特点 3
（三）内部审计的作用 3
三、中小企业内部审计存在的问题 4
（一）内部审计机构设置问题 4
（二）内部审计制度不健全 4
（三）内部审计人员素质不高 4
（四）内部审计技术手段落后 5
四、中小企业内部审计问题的成因分析 6
（一）资源投入不足 6
（二）管理意识薄弱 6
（三）人员素质不高 6
五、中小企业内部审计问题的对策与建议 8
（一）加强内部审计机构建设 8
（二）完善内部审计制度 8
（三）提高内部审计人员素质 8
（四）引入先进审计技术 9
结 论 10
参考文献 11
